Tds on rent

TDS has to be deducted by employee (without TAN) from the rent paid to landlord @ 5%.  u/s. 194IB (Applicable from 1st June, 2017) The TDS can be deducted only once in the financial year.

TDS can either be deducted at the time of credit of the rent to the account of the payee (landlord) for the last month of the financial year OR the last month of the tenancy if the property is vacated during the year OR at the time of payment whichever is earlier.

Dear sir,

can you please elaborate and explain the procedure for filing the deducted tds u/s 194I